V. VR. P. N. VR. NAGAPPA CHETTIAR AND ANOTHER vs UNION OF INDIA — 1971 PTD 895

Citation: 1971 PTD 895

Court: Madras High Court

Year: 1968

Decision Date: 1968-03-01

Parties: V. VR. P. N. VR. NAGAPPA CHETTIAR AND ANOTHER vs UNION OF INDIA

Headnotes

Case cited as 1971 PTD 895

Judgment Text

Court Name: Madras High Court Judge(s): Srinivasan Title: V. VR. P. N. VR. NAGAPPA CHETTIAR AND ANOTHER vs UNION OF INDIA Case No.: Second Appeal No. 329 of 1964 Date of Judgment:1968-03-01 Reported As: 1971 PTD 895 Result: appeal fail JUDGMENT JUDGMENT The first appellant (hereinafter referred to as the appellant) was assessed to income-tax for the year 1941-42 and the tax payable by him was determined to be Rs. 13,661-3-0. After deducting certain payments made by the appellant and allowance for a refund, a revised assessment order was made which resulted in fixing the appellant's liability at Rs. 9,244.69. The appellant sought for extension of time to pay the amount, and time was being granted. This was principally due to the reason that the appellant claimed that he was assessed to tax in Burma as well. In 1951, the Department issued certificate to the Collector for realising the amount due under section 46(2) of the Income-tax Act. Thereupon, the appellant moved the High Court by way of writ and the appellant partly succeeded therein, but his liability to pay the amount stated was not affected by that writ proceeding. Finally, the Union of India, represented by the Commissioner of Income-tax, laid the suit. The defences of the appellant in so far as they survive for consideration in this second appeal were that the suit is barred by section 67 of the Indian Income-tax Act and the suit is also barred by limitation. These contentions were negatived by the trial Court,…

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